Raj Mashruwala

Positions

Professor

Haskayne School of Business, Accounting [ACCT]

Contact information

rmashruw@ucalgary.ca
raj.mashruwala@haskayne.ucalgary.ca

Web presence

Google Scholar

SSRN

Phone number

Office: +1 (403) 220-4332

Location

Office: SH234

For media enquiries, contact

Janice Hillmer
Senior Communications Strategist
Email: janice.hillmer@ucalgary.ca

Background

Educational Background

PhD Accounting, University of Texas at Dallas,

PGDM (MBA) S.P. Jain Institute of Management & Research,

B.Engg. Mechanical Engineering, Gujarat University,

Curriculum Vitae

Biography

Raj is a Professor of Accounting and a CPA Fellow in Management Accounting at the Haskayne School of Business. He earned his PhD from the University of Texas at Dallas. Prior to joining Haskayne, Raj held academic positions at Washington University in St. Louis and at the University of Illinois at Chicago. He teaches management accounting in the Undergraduate, MBA, Executive MBA, and PhD programs.

Raj's research lies at the intersection of management accounting and financial accounting, with a focus on issues related to cost behavior, interfirm relationships, performance measurement, and earnings management. He currently serves as an Editor at Contemporary Accounting Research.

Research

Areas of Research

Managerial accounting, cost behaviour, performance measurement, earnings management

Courses

Course number	Course title	Semester
ACCT 361 LEC 01 01	Cost Accounting	2020
ACCT 603 LEC 02 02	Management Accounting	2020
ACCT 661 LEC 01 01	Cost Accounting	2021
ACCT 661 LEC 02 02	Cost Accounting	2020
ACCT 361 LEC 02 02	Cost Accounting	2021

Publications

Cost Uniqueness and Information Uncertainty. M. Anderson, R. Mashruwala, Y. Wang, and R. Zhao. Contemporary Accounting Research. (2023)
Customer Bargaining Power, Strategic Fit, and Supplier Performance. H. Chang, S. Liu, and R. Mashruwala. Production and Operations Management. (2022)
Labor Adjustment Costs and Asymmetric Cost Behavior: An Extension. J. Golden, R. Mashruwala, and M. Pevzner. Management Accounting Research. (2020)
Supply Chain Relational Capital and the Bullwhip Effect. R. Zhao, R. Mashruwala, S. Pandit, and J. Balakrishnan.. International Journal of Operations and Production Management. (2019)
Technical Inefficiency, Allocative Inefficiency, and Audit Pricing. H. Chang, Y. Kao, R. Mashruwala, and S. Sorensen. Journal of Accounting, Auditing and Finance. (2018)
The Impact of the Bullwhip Effect on Sales and Earnings Prediction Using Order Backlog. H. Chang, J. Chen, S. Hsu, and R. Mashruwala. Contemporary Accounting Research. (2018)
Culture and Cost Stickiness: A Cross-Country Study. K. Kitching, R. Mashruwala, and M. Pevzner. The International Journal of Accounting. (2016)
Implications of Cost Behavior for Analysts’ Earnings Forecasts. M. Ciftci, R. Mashruwala, and D. Weiss. Journal of Management Accounting Research. (2016)
The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior. R. Banker, D. Byzalov, M. Ciftci, and R. Mashruwala. Journal of Management Accounting Research. (2014)
Value Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale. M.Ciftci, M. Darrough, and R. Mashruwala. European Accounting Review. (2014)
The Impact of a Heterogeneous Accrual-generating Process on Empirical Accrual Model. N. Dopuch, R. Mashruwala, C. Seethamraju, and T. Zach. Journal of Accounting, Auditing and Finance. (2012)
The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data. D. Cohen, R. Mashruwala, and T. Zach. Review of Accounting Studies. (2010)
The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Financial Performance. R. Banker and R. Mashruwala. Contemporary Accounting Research. (2007)
Was the Bell System a Natural Monopoly? An Application of Data Envelopment Analysis. H. Chang and R. Mashruwala. Annals of Operations Research. (2006)